This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.

The movement of gold prices, which has continued to increase over the past year, is one of the backgrounds for this research. This research aims to determine the influence of financial behavior, income and lifestyle on gold investment decisions in the sales marketing of Toko Mas Jawa Solo Area. This research uses a quantitative approach by distributing questionnaires with a sample of 71 respondents, obtained using a saturated sampling technique. Research data was processed using SPSS, where hypothesis testing was analyzed using the t test and multiple linear regression analysis.

This study aims to analyze the effect of population on poverty with per capita income as a mediating variable in Aceh Province, a special autonomy region that still faces structural poverty challenges post-conflict and natural disasters. Using a quantitative approach with panel data from the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK), this study analyzes the relationship between population growth, per capita income, and poverty percentage through path analysis with the Sobel test. The results show that population growth has a negative and significant effect on per capita income, as well as a positive impact on increasing poverty. Meanwhile, per capita income is shown to have a negative and significant effect on poverty, indicating that an increase in income can reduce the poverty rate. Mediation analysis reveals that per capita income acts as a significant intervening variable, proving that population growth not only affects poverty directly, but also indirectly through a decrease in per capita income. These findings highlight the importance of policies that control population growth while promoting economic growth based on income generation to reduce poverty in Aceh. The policy implications of this study emphasize the need for integrated development programs, improved access to education and health, and strengthening productive sectors to strengthen the economic resilience of the community.

This study aimed to examine the financial management practices and decision-making of Maxim drivers in Surakarta. The qualitative approach was used by interviewing twenty drivers as informants through in-depth interviews. Thematic data analysis was employed to find recurring patterns of financial management practice in the context of being online motorcycle taxi drivers. The findings reveal that the majority of drivers dispense their wages based on immediate needs, preferring immediate consumption such as fuel and food. Monetary decision-making is primarily driven by income uncertainty, with the majority of drivers accepting all incoming trips despite the fairly low fare. Moreover, the research shows that there is a distinct financial management pattern among online motorcycle taxi drivers who are also students, allocating a portion of their income regularly for tuition payments. Based on these findings, the research concludes that there is a necessity for improved financial literacy education among online motorcycle taxi drivers and that these must be supported by technologies to help them manage their finances better.

This article examines the sustainability accounting practices implemented by PT Industri Jamu dan Farmasi Sido Muncul Tbk in supporting the transition to a green economy through a literature study approach. This study relies on literature analysis of the company's 2024 sustainability report documents and academic references related to the concept of a green economy and sustainability reporting. The main objective of this study is to explore how Sido Muncul integrates economic, social, and environmental aspects into its business practices in accordance with the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards (S1 and S2). The results of the analysis show that Sido Muncul has succeeded in implementing a comprehensive sustainability strategy through energy efficiency, emission reduction, use of local raw materials, and community empowerment. This article concludes that literature studies are an effective method for evaluating a company's sustainability accountability and assessing its contribution to sustainable development goals (SDGs).

Kompetensi Sumber Daya Manusia (SDM) merupakan hal yang sangat penting dalam sebuah organisasi atau instansi, selain itu Budaya organisasi juga tak kalah pentingnya. Budaya organisasi bisa menjadi instrument keunggulan kompetitif yang utama, yaitu bila budaya organisasi mendukung strategi organisasi, memiliki strategi dalam menjalankan usaha/bisnis sangatlah penting agar dapat eksis dalam menghadapi iklim persaingan dan ekonomi yang cukup lesu saat ini. Oleh sebab itu peran budaya dan sumber daya manusia untuk mencapai tujuan. Dengan adanya dua komponen diatas diharapkan bagi para pemilik/karyawan UMKM bisa memaksimalkan kinerja mereka dan bisa mempertahankan usaha tersebut. Adapun Permasalahan yang ada pada usaha UMKM ini adalah perlunya meningkatkan kompetensi SDM kemudian membangun dan menguatkan budaya organisasi, meningkatkan manajemen strategi, keterampilan sehingga bisa meningkatkan kinerja UMKM dan bisa bertahan ditengah persaingan yang sengit pada saat ini. Pada intinya yang dimiliki SDM masih perlu ditingkatkan untuk menciptakan kesadaran mengenai pentingnya memiliki kompetensi dan membangun budaya kerja yang lebih baik baik sehingga bisa tetap bertahan dan sustainable. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan peningkatan kompetensi sumber daya manusia.
 
Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan pelaksanaan.

This study aims to analyze the level of solvency as an indicator of financial performance at PT Mustika Ratu Tbk and PT Martina Berto Tbk during the 2019–2023 period. The method used is a descriptive quantitative approach, utilizing secondary data obtained from the companies' annual financial statements published through the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted by calculating and evaluating solvency ratios, including the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned (TIE). The results indicate that both companies exhibit high DAR values, suggesting a significant dependence on debt. Nevertheless, the DER values reflect a relatively healthy and controlled capital structure. PT Mustika Ratu Tbk is considered to be more capable of managing its long-term obligations compared to PT Martina Berto Tbk, which shows signs of financial pressure due to a high proportion of long-term debt.

This study aims to examine the implementation of digital marketing strategies that can increase the competitiveness of salt products from MSMEs in Indonesia. The method used is descriptive qualitative with a case study approach on one of the MSME salt actors in the coastal area. Data were collected through observation, interviews, and documentation of digital promotional activities carried out by business actors. The results of the study indicate that the use of social media, marketplaces, and SEO techniques can increase product visibility and sales. In addition, obstacles were found in the form of limited digital literacy and price competition. This study suggests the importance of digital marketing training and mentoring so that MSMEs can develop sustainably in the digital era.